We look at the division of 324506 by 61 
Our goal is to divide 324506 by 61.

Advancing to step 1:
61 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 61

On to step 2:
When dividing 32 by 61, we get 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Append the next digit (4) from the dividend to 32 and continue with: 324 / 61

Let's proceed to step 3:
61 can be fit into 324 5 times, resulting in a remainder of 19.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtracting 305 from 324 leaves us with 19.
Include the next digit (5) from the dividend after 19, then repeat: 195 / 61

Going ahead to step 4:
When dividing 195 by 61, we get 3 with a remainder of 12.
The number 3 becomes the next digit in our result. 
Result so far: 53.0
Subtract 183 from 195 to get 12.
Take the next digit (0) from the dividend and append it to 12, then repeat: 120 / 61

Moving on to step 5:
The number 61 fits into 120 1 times, leaving a remainder of 59.
Write down 1 as next digit of the result. 
Result so far: 531.0
Deduct 61 from 120 and we're left with 59.
Grab the next digit (6) from the dividend, add it to 59, then carry on: 596 / 61

On to step 6:
The number 61 fits into 596 9 times, leaving a remainder of 47.
Write down 9 as next digit of the result. 
Result so far: 5319.0
The remainder is 47 after subtracting 549 from 596.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Step 7:
470 divided by 61 is 7 with a remainder of 43.
The next digit of our result is 7. 
Result so far: 5319.7
If we take 427 away from 470, we end up with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Advancing to step 8:
The number 61 fits into 430 7 times, leaving a remainder of 3.
The next digit of our result is 7. 
Result so far: 5319.77
Subtracting 427 from 430 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

The quotient of the division is 5319.77, and the remainder is 0.003.